The Dutch Ministry of Finance has issued a release announcing that the government intends to take additional measures to address dividend stripping. According to the release, the government is planning to implement the following measures based on consultations held at the end of 2021:
- Net return/tax base approach for settlement or refund of dividend tax, meaning that dividend tax can only be offset insofar as corporate tax is due on the dividend after deduction of the related costs;
- Stricte…